SURYAKANTA JENA,GADA PARJANG vs. ITO DHENKANAL, DHENKANAL

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ITA 579/CTK/2025Status: DisposedITAT Cuttack04 December 2025AY 2017-18Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay of 265 days in filing the appeal, accepting the assessee's affidavit and noting no serious objection from the revenue. Given the circumstances, the issues were restored to the Assessing Officer for fresh adjudication.

What were the facts?

The appeal was filed by the assessee against an order of the Addl/JCIT(A) which dismissed the appeal for default due to non-response to notices. The assessee is engaged in the chicken business and is illiterate, claiming they were unaware of the notices and how to operate the income tax portal.

What were the issues?

Restoration of appeal dismissed for default due to alleged non-receipt of notices and ignorance of IT portal operations by an illiterate assessee.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 04/12/2025Pronounced: 04/12/2025

आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 13.12.2024 passed by ld Addl/JCIT(A)-2, Mumbai in Appeal No.CIT(A), Bhubaneswar-2/10010/2020-21 for the assessment year 2017-18. 2. Shri Natgabar Panda, ld AR appeared on behalf of the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue. 3. At the outset, it is found that the appeal of the assessee is barred by 265 days. In this regard, the assessee has filed an affidavit stating sufficient reasons for condonation of delay, which are plausible and not found to be false. Ld.Sr. DR also did not raise any serious objection to condone the delay. Accordingly, the delay of 265 days in filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing.

4.

We have considered the rival submissions. A perusal of the impugned order shows that the ld Addl/JCIT(A) has given six opportunities as is evident from the order but since there was no response, appeal was dismissed for default. Before us, ld AR submitted that as the assessee is trading in chicken business and being illiterate, had no knowledge how to operate the email and open the portal of Income tax Department, therefore, the notices were not in his knowledge. It was in backdrop that the assessee could not respond the notices issued by the first appellate authority. It was also the submission that the assessment order has been passed u/s.144 of the Act due to non-compliance of notices on the same ground. He undertakes before us that if one more opportunity is granted, the assessee will cooperate in the set aside proceedings by filing the relevant documentary evidence in support of the claim. Therefore, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for fresh adjudication after affording adequate opportunity of hearing to the assessee.

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